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2021-03-31-accounts

Friends And Families of Special Children Ltd.

Charity No. 1140826

Company No. 07414172

Trustees’ Report and Unaudited Accounts

31 March 2021

Friends And Families of Special Children Ltd. Contents

Pages
Trustees’ Annual Report 2to5
Independent Examiner's Report 6
Statement of Financial Activities 7
SummaryIncome and Expenditure Account 8
Balance Sheet 9
Statement ofCash flows 10
Notes to the Accounts 11to 18
DetailedStatementofFinancialActivities 19to 20

Page 1

Friends And Families of Special Children Ltd. Trustees Annual Report

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the period ended 31 March 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07414172

Charity No. 1140826

Principal Office

Virginia House Centre

Peacock Lane

Plymouth

Devon

PL4 ODO

Registered Office

Virginia House Centre

Peacock Lane

Plymouth

Devon

PL4 ODO

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

G. James

R.M. Lang

(Resigned 1 September 2021) (Resigned 28 April 2021)

A. Lyons

J. Morcom

K. O'Shaughnessy

S. Parker

A. Phillips

Accountants

Precise Accountants Ltd

Unit 6, Brooklands

Budshead Road

Plymouth Devon PL6 5XR

Page 2

Friends And Families of Special Children Ltd. Trustees Annual Report

Bankers NatWest Bank Plc 12-16 Old Town Street Plymouth

Devon PL1 1DG

OBJECTIVES AND ACTIVITIES

The Charity is driven by all beneficiaries; parents, children and young people, to ensure that all of our services are needs led and tailored to meet the differing disabilities of our children. Our services are available for any family that has a child with an additional need who lives in Plymouth and the surrounding area.

ACHIEVEMENTS AND PERFORMANCE

This year has been extremely challenging both for the Friends and Families team, our beneficiaries and for the Plymouth Community. With strict restrictions in place, it has meant most of us having to change the way we work and being creative about how we provide services and support. Many of us were working from home and adapting our skills to meet the changing needs of our community during a very difficult year. The Trustees are extremely proud of how the Team have adapted and changed their work practices to reflect the changing needs of our community.

Due to the COVID 19 pandemic our offices were closed in mid-March 2020 and most of the team were put on Furlough Leave, with just a few continuing to workremotely from home. We identified that we rapidly needed to adapt our service delivery to digitally transform our services into a Virtual Family Hub.

Working remotely was an entirely new concept for us, and as such we did not have the equipment, laptops, headsets etc for our team to return to work. We also wanted to develop services that enabled us to design and engage with families via creative online services as well as having access to collaborative tools and platforms.

As we work with such a vulnerable group of society face to face meeting activities, support and serviceswere, and are still not,appropriate, or safe, so the only way we could support families was remotely. The team were lacking in skills to enable them to work in this way, to be able to access appropriate software and to be able to work effectively and efficiently. We were fortunate to receive several grants that enabled us to purchase new and up to date equipment, up skill staff and therefore to engage and support families during this very challenging time.

Caring is both physically and mentally demanding, and during the COVID-19 pandemic this has been exacerbated, as many support services were suspended, and families confined to their homes. Due to the vulnerable health of the children we support, the families were under strict shielding and it was apparent that it was unlikely that we'd be able to recommence face to face support for the foreseeable future, which was previously the core of our services. Families faced intense isolation during this crisis and became under increased financial pressure. It has been particularly challenging for families who are isolated with profoundly disabled siblings and or those with behavioural challenges.

Page 3

Friends And Families of Special Children Ltd.

Trustees Annual Report

Through the creation of The Virtual Family Hub, we continued to support our families by giving them access to a range of support services, activities, and social connection online and remotely. We delivered: - Fun and Social Activitiesby offering online group sessions to young carers and siblings. Topics have included, cooking sessions, art sessions, yoga sessions and music sessions.

Specialist online group activities for children with disabilities to attend with their parents and help them connect with others in the same situation and allow them to have fun and improve their emotional wellbeing and reduce their feelings of being alone and forgotten

Online facilitated emotional support groups for parentswho are feeling isolated, exhausted, and forgotten. This has enabled them to share their feelings with their peers and swap ideas and gain emotional and practical support from each other and the team member who is facilitating the group.

Remote Drop off service of the lending library so families can access specialist equipment and play items to support children’s health and wellbeing during isolation

Online information and Adviceto support families to access financial aid and grants improving their financial wellbeing and assist with DLA, PIP and other benefits and appeals

1:1 Online emotional supportfor parents whohave been struggling to cope and feeling exhausted, stressed and many suffering real mental health issues. These sessions have given an opportunity to offload, simply have someone to talk to and gain advice and emotional support. The demand for this service has been huge and it is often a challenge to meet the need.

Supporting staff and team meetings carried out remotely via zoom and slack, an essential part of designing, facilitating, and monitoring services as well as staff training.

All the above services were met with welcome arms, and for many it is the only support that has been available to them. Seeing the children and young people smile and laugh was wonderful and hearing the chatter and banter between them heart-warming. Parents told us that our support has been invaluable to them, and at times they felt that they were at breaking point. Our virtual support and WhatsApp chat has been invaluable to their survival. Everyone loved being able to see other faces, albeit virtually, and this has very much helped to reduce the feelings of isolation and being totally alone and a forgotten group of society.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed oftrust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006

Recruitment and appointment of new trustees

The Trustees consider that the current close band of Trustees works best for this organisation. Trustees are elected annually at the Annual General Meeting and any potential new trustees are invited to attend the AGM.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 4

Friends And Families of Special Children Ltd.

Trustees Annual Report

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

----- Start of picture text -----
K. O'Shaughnessy
Trustee . 40
01 [November] [2021] ( C8 i nssas
----- End of picture text -----

Page 5

Friends And Families of Special Children Ltd.

Independent Examiners Report

Independent Examiner's Report to the trustees of Friends And Families of Special Children Ltd.

| report to the charity trustees on my examination of the accounts of Friends And Families of Special Children Ltd. for the period ended 31 March 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

| have completed my examination. | can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

« the accounts have not been prepared in accordance with the Charities SORP (FRS 102).

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be “LL

Lee Hardacre ACCA

Precise Accountants Ltd

Unit 6, Brooklands

Budshead Road

Plymouth Devon PL6 SXR

01 November 2021

Page 6

Friends And Families of Special Children Ltd.

Statement of Financial Activities

for the period ended 31 March 2021

Unrestricted Restricted
funds funds Totalfunds Total funds
2021 2021 2021 2020
Notes £ £ £ £
Income and endowments
from:
Donations and legacies 4 92,420 80,242 172,662 225,217
Charitable activities 5 - - - 18,160
Other 6 36,982 - 36,982 11,722
Total 129,402 80,242 209,644 255,099
Expenditure on:
Charitable activities 7 3,253 239 3,492 31,591
Other 8 33,372 82,180 115,552 215,644
Total 36,625 82,419 119,044 247,235
Net gains on investments - - - -
Netincome 9 92,777 (2,177) 90,600 7,864
Transfers between funds (17,443) 17,443 = -
i
bef
h
REINSDSS EOPaE
gains/(losses)		 75,334 15,266 30,600 7,864
Othergains and losses
Netmovement in funds 75,334 15,266 90,600 7,864
Reconciliation of funds:
Total funds broughtforward 94,346 109,904 204,250 196,386
Totalfunds carriedforward 169,680 125,170 294,850 204,250

Page 7

Friends And Families of Special Children Ltd. Summary Income and Expenditure Account

for the period ended 31 March 2021

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2021|2020| |£|£| |Income|209,644|255,099| |Gross income|for the|period|209,644|255,099| |Expenditure|111,706|240,416| |Depreciation|and|charges|for| |impairment|of fixed|assets|7,338|6,819| |Total|expenditure|for the|period|119,044|247,235| |Net|income|before|tax|for the|period|90,600|7,864| |Net income|for the|period|90,600|7,864|

----- End of picture text -----

Page 8

Friends And Families of Special Children Ltd.

Balance Sheet

at 31 March 2021

Company No.
07414172		 Notes 2021 2020
£ £
Fixed assets
Tangible assets 11 18,228 12,915
18,228 12,915
Current assets
Debtors 12 1,196 -
Cash at bankand in hand 278,039 194,581
279,235 194,581
Creditors: Amount falling due within one year 13 (2,613) (3,246)
Net current assets 276,622 191,335
Total assets less current liabilities 294,850 204,250
Net assets excluding pension asset or liability 294,850 204,250
Total net assets 294,850 204,250
Thefunds ofthe charity
Restricted funds 14
Restricted income funds 125,170 109,904
125,170 109,904
Unrestricted funds 14
General funds 116,927 41,593
Designated funds 52,753 52,753
169,680 94,346
Reserves 14
Totalfunds 294,850 204,250

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the period ended 31 March 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 01 November 2021

And signed on its behalf by:

----- Start of picture text -----
K. Ve
O'Shaughnessy Kew wo oe
Trustee ee : we =
01 November 2021
----- End of picture text -----

Page 9

Friends And Families of Special Children Ltd. Statement of Cash flows

for the period ended 31 March 2021

2021 2020
£ £
Cash flows from operating activities
Netincome perStatement of Financial Activities 90,600 7,864
Adjustments for:
Depreciation of property, plant and equipment 7,338 6,819
Dividends, interest and rentsfrom investments (36,982) -
Other gains/losses - -
Increase in trade and other receivables (1,196) -
(Decrease}/Increase in trade and other payables (633) 258
Net cash provided byoperating activities 59,127 14,941
Cash flowsfrom investing activities
Payments for property, plant andequipment (12,651) (4,589)
Dividends, interest and rents from investments 36,982 -
Netcash from/(used in) investing activities 24,331 (4,589)
Net cash from financing activities - -
Net increase in cash and cash equivalents 83,458 10,352
Cash and cash equivalents atthe beginning of the period 194,581 184,229
Cash and cash equivalents at theend ofthe period 278,039 194,581
Components ofcash and cash equivalents
Cash and bank balances 278,039 194,581
278,039 194,581

Page 10

Friends And Families of Special Children Ltd. Notes to the Accounts

for the period ended 31 March 2021

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance ofthe
general objects ofthe charity.
Designated funds These are unrestricted funds earmarked bythe trustees for particular purposes.
Revaluation funds These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by thedonororthrough
terms ofan appeal.
Income
Recognition of Income is included in theStatement of Financial Activities (SoFA)whenthe charity
income becomes entitled to, and virtually certain to receive, the income andtheamount of
the income can be measured with sufficient reliability.
Income with related Where income has related expenditurethe income and related expenditure is
expenditure reported gross inthe SoFA.
Donations and Voluntary income received byway ofgrants, donations and gifts is included in the
legacies the SoFAwhen receivable and onlywhenthe Charity has unconditional
entitlement to the income.
Tax reclaims on Income from tax reclaims is included in theSoFA at thesame time as the
donations and gifts _gift/donation towhich it relates.
Donated services These are only included in income (with an equivalentamount in expenditure)
and facilities where the benefit tothe Charity is reasonably quantifiable, measurable and
material.
Volunteer help The value ofany volunteer help received is not included in the accounts.
Investment income _ This is included in the accountswhen receivable.
Gains/(losses)on This includes anygain or loss resultingfrom revaluinginvestments to market value
revaluation offixed at the end ofthe year.
assets
Gains/(losses) on This includes any gain or loss on the sale of investments.
investmentassets

Page 11

Friends And Families of Special Children Ltd.

Notes to the Accounts

Expenditure Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs _—‘These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Fixtures and fittings 20% Reducing balance Computer equipment 25% Straight line

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 12

Friends And Families of Special Children Ltd.

Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance ofthe liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense ona straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised asa liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a Straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 13

Friends And Families of Special Children Ltd.

Notes to the Accounts

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Unrestricted Restricted
funds funds Total funds
2020 2020 2020
£ £ £
Income and endowments from:
Donations and legacies 89,243 135,974 225,217
Charitable activities 18,160 - 18,160
Other 11,722 - 11,722
Total 119,125 135,974 255,099
Expenditure on:
Charitable activities 30,848 743 31,591
Other 104,775 110,869 215,644
Total 135,623 111,612 247,235
Netincome income (16,498) 24,362 7,864
Transfers between funds 21,198 (21,198) .
Net income before other
‘
gains/(losses)		 4,700 3,164 7,864
Other gainsand losses:
Netmovement movement infunds 4,700 3,164 7,864
Reconciliation offunds:
Total funds broughtforward 89,646 106,740 196,386
Total funds carried forward 94,346 109,904 204,250
4 Incomefrom donations and legacies
Unrestricted Restricted Total Total
2021 2020
£ £ £ £
D
i
d
grants
ean
received		 92,420 80,242 172,662 —-225,217
92,420 80,242 172,662 225,217
5 Income from charitable activities
Total Total
2021 2020
£ £
Fundraising - 18,160
- 18,160

Page 14

Friends And Families of Special Children Ltd.

Notes to the Accounts

6 Other income

Unrestricted Total Total
2021 2020
£ £ £
Covid-19 JRS grants received 23,982 23,982 11,722
PCC Covid-19 grants received 13,000 13,000 -
36,982 36,982, 11,722
7 Expenditure on charitable activities
Unrestricted Restricted Total Total
2021 2020
£ £ £ £
Expenditure on charitable
activities
Fundraising 3,253 239 3,492 31,591
Governance costs
3,253 239 3492 31,591.
8 Other expenditure
Unrestricted Restricted Total Total
2021 2020
£ £ £ £
Advertising 66 38 104 1,245
Activities and workshops 440 4,277 4,717 22,068
Employee costs 16,946 54,322 71,268 134,161
Motorand travel costs 515 1,254 1,769 3,211
Premises costs 706 13,040 13,746 30,477
Amortisation, depreciation,
impairment, profit/loss on 7,338 - 7,338 6,819
disposal offixed assets
General administrative costs 3,455 7,266 10,721 9,834
Legaland professional costs 3,906 1,983 5,889 7,829
33,372 82,180 115,552 215,644
9 Netincome before transfers
2021 2020
This is stated aftercharging: £ £
Depreciation ofowned fixed assets 7,338 6,819
10 Staffcosts
Salaries and wages 68,737 125,134
Social security costs 347 3,553
Pension costs 1,030 1,674
70,114 130,361

No employee received emoluments in excess of £60,000.

Page 15

Friends And Families of Special Children Ltd.

Notes to the Accounts

11 Tangible fixed assets

Fixtures and
:
fittings		 Computer
P
equipment		 Total
£ £ £
Cost or revaluation
At 1June 2020 18,971 24,420 43,391
Additions - 12,651 12,651
At 31 March 2021 18,971 37,071 56,042
Depreciation and
impairment
At 1June 2020 9,990 20,486 30,476
Depreciation charge forthe 1,571 5,/67 7,338
iat
At 31 March 2021 11,561 26,253 37,814
Net book values
At 31 March 2021 7,410 10,818 18,228
At 31 May2020 8,981 3,934 12,915
12 Debtors
2021 2020
£ £
Other debtors 1,196 -
1,196 ‘
13 Creditors:
amounts falling due within one year
2021 2020
£ £
Trade creditors 940 1,180
Other taxes and social security - 90
Other creditors 38 76
Accruals and deferred income 1,635 1,900
2,613 3,246

Page 16

Friends And Families of Special Children Ltd.

Notes to the Accounts

14 Movement in funds

Incoming
resources At31
At 1June ;
;
(including
other		 Resources
expended		 Gross
transfers		 March
2021
2020 _gains/losses)
£ £ £ £
Restricted funds:
Restricted income funds:
BBCChildren inNeed (CIN) 2,501 10,694 (4,398) (227) 8,570
Big Lottery (BIG) 73,503 47,048 (53,373) (2,359) 64,819
Makesome noise (MSN) 33,900 22,500 (24,648) 20,029 51,781
Total 109,904 80,242 (82,419) 17,443 125,170
Unrestricted funds:
General funds 41,593 129,402 (36,625) (17,443) 116,927
Designated funds:
General Fund 52,753 - - - 52,753
Total 982753 8S
Revaluation Reserves:
Totalfunds 204,250 209,644 (119,044) - 294,850

Purposes and restrictions in relation to the funds:

Restricted funds: BBC Children in Need (CIN) The BBC Children in Need grant is restricted to fund Project Manager, Sessional Workers and activities for Disabled Children and their families.

Big Lottery (BIG)

Make some noise (MSN)

Designated funds:

General Fund

15 Analysis of net assets between funds

Analysis of netnet assets between funds
Unrestricted Restricted Total
funds funds
£ £ £
Fixed assets 18,228 - 18,228
Net current assets 151,800 124,822 276,622
170,028 124,822 294,850

Page 17

Friends And Families of Special Children Ltd.

Notes to the Accounts

16 Reconciliation of net debt

At 31
At 1 June March
2020 Cash flows 2021
£ £ £
Cash and cash equivalents 194,581 83,458 278,039
194,581 83,458 278,039
Net debt 194,581 83,458 278,039
17 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2021 2021 2020 2020
Landand
buildings		 Oifinr Landand
buildings		 ——
£ £ £ £
Operating leases with expiry date:
In the second to fifth years inclusive 5,680 - 5,680 -
5,680 - 5,680 -
Pension commitments
2021 2020
£ £
The pension cost charge tothe company
amounted to: 1,030 1,674
18 Related party disclosures
Controllingparty

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 18

Friends And Families of Special Children Ltd.

Detailed Statement of Financial Activities

for the period ended 31 March 2021

Unrestricted Restricted
funds funds Totalfunds Total funds
2021 2021 2021 2020
£ £ £ £
Income and endowments from:
Donations and legacies
Donations and grants received 92,420 80,242 172,662 225,217
Charitable activities
Fundraising - - - 18,160
- - - 18,160
Other
Covid-19 JRSgrants received 23,982 - 23,982 11,722
PCC Covid-19 grants received 13,000 - 13,000 -
36,982 : 36,982. 11,722
Total income and endowments 129,402 80,242 209,644 255,099
Expenditure on:
Charitable activities
Fundraising 3,253 239 3,492 31,591
3,253 239 3,492 31,591
For)slexpenditureoncharitable
activities		 3.253 935 3,492 31591
Other expenditure
Advertising 66 38 104 1,245
Activities and workshops 440 4,277 4,717 22,068
506 4,315 4,821 23,313
Employee costs
Salaries/wages 16,359 52,378 68,737 125,134
Employer's NIC 110 237 347 3,553
Pension costs 228 802 1,030 1,674
Stafftraining 175 238 413 1,340
Staffwelfare 74 667 741 2,460
16,946 54,322 71,268 134,161
Motor and travel costs
Traveland subsistence 515 1,254 1,769 1,483
Business mileage costs 7 : 528
reimbursed
Parking permits - - - 1,200
515 1,254 1,769 3,211
Premises costs
Rent 0 12,299 12,299 10,172
Rates and water 143 - 143 2,477
Premisescleaning 534 - 534 526

Page 19

Friends And Families of Special Children Ltd.

Detailed Statement of Financial Activities

Premises repairs and
:
maintenance		 29 741 770 17,302
706 13,040 13,746 30,477
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures and
sini
si
fittings		 1,571 : 1,571 1,792
Depreciation ofComputer
;
equipment		 5,767 - 5,767 5,027
General insurances 510 510 1,020 1,149
lated
Software,
ITsupportandrelate
costs		 SAS 3,529 4,074 930
Stationery and printing 578 1,347 1,925 999
Subscriptions 412 598 1,010 1,552
Sundry expenses 1,119 392 1,511 4,356
Telephone, fax and broadband 291 890 1,181 1,548
10,793 7,266 18,059 16,653
Legal and professional costs
Audit/Independent examination 750 _ 750 750
fees
Accountancy and bookkeeping - 1,415 1,415 3,275
Other
fessional
er legaland professiona		 3,156 568 3,724
costs
3,906 1,983 5,889 7,829
Total ofexpenditure ofothercosts 33,372 82,180 115,552 215,644
Total expenditure 36,625 82,419 119,044 247,235
Net gains on investments = =
;
Net income		 92,777 (2,177) 90,600 7,864
Transfers betweenfunds (17,443) 17,443 - -
netincomebeforeother
gains/(losses)		 75,334 15,266 90,600 7,864
Other Gains . =
Netmovement in funds 75,334 15,266 90,600 7,864
Reconciliation of funds:
Total funds brought forward 94,346 109,904 204,250 196,386
Totalfundscarriedforward 169,680 125,170 294,850 204,250

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